GST return is a document which fetches the details of sales, purchases, collected tax on sales (output tax), and paid tax on purchases (input tax). This needs to be filed by every taxpayer who is registered under the Goods and Services Tax (GST) regime.
GST returns are filed on monthly basis, except for small taxpayers who opt for quarterly filing. There are various types of returns such as GSTR-1 (for outward supplies), GSTR-3B (summary return), GSTR-9 (annual return), etc.
GST returns are electronically filed on GST portal. Taxpayers needs to log into GST account and enter necessary details in GST return form.
Filing GST returns due dates vary based on return type and turnover of taxpayer. For example, GSTR-1 (for outward supplies) is generally due on the 11th of every month, while GSTR-3B (summary return) is due by the 20th of the succeeding month.
Notice is referred to formal communication issued by GST officials to taxpayer or entity. Notices are issued to communicate for requirements, specific actions related to GST compliance. There are some main reasons on why a Notice under GST to be issued.
GST Notices are issued to taxpayers upon the purpose of default or action required from those taxpayers. There are list of Notice issued under the GST laws.
| SINo | GST Notice Form Type | Description | Action to be taken on Notices | Time frame to respond | Action on non-response |
|---|---|---|---|---|---|
| 1 | GSTR-3A | This is a Default notice to non-filers of GST returns in GSTR-1 or GSTR-3B or GSTR-4 or GSTR-8. | If you received this notice the particular person has to file the particular GST Returns along with late fees and interest on GST liability, if any. | Time frame to respond for this notice is 15 days from the date of receiving | If no action is taken or non response then you will be charged with a penalty of Rs. 10,000 or 10% of the tax due, whichever is higher. |
| 2 | CMP-05 | Show cause notice – This is a question on the eligibility of the composition dealer. | You must give a justification on why the taxpayer are eligible for the composition scheme. | 15 days of time from the receipt of the notice. | Penalty will be issued on the under section 122 and order in CMP-07 on denying the benefit of composition scheme. |
| 3 | REG-03 | For Application verification on GST registration, a notice is been sent for the clarification of the information provided in the application or documents which is needed for verification. Also, the same form for the notice is applicable for amendment of GST registration. | Reply letter to be given in REG-04 with clarification or the detailed or missed information. | Respond to given within 7 working days from the date of your notice received | Such applications will be rejected and informed to the applicant electronically in REG-05. |
| 4 | REG-17 | Show cause notice on why GST registration to be cancelled for reasons in the notice. | Reply letter to be given in REG-18 and reasons on cancellation of GST registration. | Respond to given within 7 working days from the date of your notice received | Cancellation of GST registration in REG-19. |
| 5 | REG-23 | Show cause notice why the cancellation of GST registration and the reasons mentioned down in the notice. | Reply letter in REG-24 | Respond to given within 7 working days from the date of your notice received | Cancellation of GST Registration will be cancelled. |
| 6 | REG-27 | In the case of transition to GST of taxpayers in the VAT regime, a notice will be issued in REG-26 within the specified period for failure to submit an application after obtaining temporary registration or failure to provide its correct or complete data. | Reply to be given by applying in REG-26 and the particular person to appear before the tax authority in giving up reasonable opportunity. | None prescribed | Further on cancellation of provisional registration in REG-28. |
| 7 | PCT-03 | Show cause notice GST practitioner misconduct notice. | Reply to be given within the time prescribed in notice. | Respond at the earliest at the show cause notice received | GST practitioner will be cancelled if not responded on time. |
| 8 | RFD-08 | Show cause notice on why the GST not to be refunded not to the applicant (taxpayer) | Reply letter in RFD-09 | Respond to given within 15 working days from the date of your notice received | Create an order in RFD-06 for rejecting the GST Refund application |
| 9 | ASMT-02 | Notice for getting In GST Additional Information for provisional assessment. | Reply in ASMT-03 along with your further documents | Respond to given within 15 working days from the date of your notice received | Provisional assessment application may be rejected. |
| 10 | ASMT-06 | Notice for getting in GST additional information for Final assessment (for those who applied for provisional assessment) | Reply to given within 15 working days from the date of your notice received. | Respond to given within 15 working days from the date of your notice received. | ASMT-07 may be approved regardless of the views of the assessee |
| 11 | ASMT-10 | Scrutiny notice - Notice to report differences in sales tax return after assessment together with tax, interest and any other amount due on such difference, if any | Reply in ASMT-11 with reasons for differences in GST returns | Within the period specified in the notice of representation or within a maximum period of thirty days from the date of delivery of the notice or the period so notified | If notice is not responded which leads to prosecution and penalty. |
| 12 | ASMT-14 | Show Cause Notice for assessment under section 63- What is the reasons for conducting the assessment on best judgment basis. | Reply to be given in the written format and must appear before the GST authority after issuing the notice | Respond to given within 15 working days from the date of your notice received | Assessment order in ASMT-15, might not be favouring the assessee |
| 13 | ADT-01 | Notice issued on conducting audit by Tax authority under Section 65 | Meet in person as directed in the notice or submit records | Respond within the time prescribed in the notice | If action not take then the taxpayer doesn’t possess books of accounts and proceedings to be initiated. |
| 14 | RVN-01 | A notice under section 108 issued to a taxpayer by a revising authority before a revision order is made in an appeal giving an opportunity of being heard. A review order is usually passed to correct errors in order to go through a section 108 appeal. | Respond to be given within the prescribed time or appear before the GST authority in passing up the order of revision on a mentioned date and time in the notice. | Respond to given within 7 working days from the date of your notice received | Case will be decided ex parte on the basis of records and on merits available. |
| 15 | Notice of Enquiry by Directorate of Anti-profiteering | If the supplier has not passed on the ITC benefit or if you has reduced the GST rates to the recipient/consumer, the Director of Anti-Profiteering can initiate proceedings. All interested parties will receive a notification requesting further details. | If any evidence then cooperate in the proceedings . | Specified date in the notice | On the basis of available evidence Proceedings will be initiated ex parte. |
| 16 | DRC-01 | Show Cause Tax Demand Notice - Issued to claim tax that if it’s overdue or unpaid with or without fraudulent intent. This comes with DRC-02 detail statement. | Reply DRC-03 to pay the amount of tax required in the notice with interest and penalty if applicable*. Use DRC-06 to respond to show cause notices * Note: If no fraud has occurred, the penalty is only due if payment is made outside the thirty day period. | Respond to given within 30 days from the date of your notice received | If not taken action against this notice then order can be given with higher penalty or prosecution- within three years from the due date of annual returns of the particular financial year in which tax is demanded. |
| 17 | DRC-10 And DRC-17 | Notice of Auction of Goods under section 79(1)(b) of the Act- Reference given in order of demand to be given, being the order for recovery from specified officer under section 79 OR Recovery through decree execution. | As per DRC-09 its mandatory to pay the outstanding demand. | It might be specified in notice before the sale. Its noted that the last day of the bid or the last day of the auction can’t be before 15 days from the date of issue of the notice. | Further proceedings to e-auction and sale. |
| 18 | DRC-11 | Notice given to the successful bidder. | Full bid amount to be paid. | Action to be taken within 15 days from the date of the auction. | Proper officer will move on with re-auction. |
| 19 | DRC-13 | Notice of Recovery of tax outstanding from a third person. | You must deposit the amount specified in the notice and reply in DRC-14. | Not applicable | Person will become a defaulter with respect to the amount specified at the notice which results in subject to prosecution and penalties. |
| 20 | DRC-16 | Under section 79 Notice for attachment and sale for immovable/movable goods/shares. | Taxpayers are prohibited from creating or transferring charges on their goods in way and transfer or charge will be invalid after they receive this notice. | Not applicable | Ignorance on this notice can lead to prosecution and/or penalties. |
If you have received GST notice then some criteria to be followed to ensure compliance. Here are the steps to take after you receive GST notice:
As per Section 169 of the CGST Act, a set of modes are defined for communication of GST notifications. Any other mode of communication of GST notification will not be considered valid under GST laws. Furthermore, there are different modes for communicating GST notices are:
Delivery are done either directly or through courier to the taxpayer or his/her representative
Speed post, registered post or courier with acknowledgement. Its directed to the last known place of business of the taxpayer
Email to taxpayers verified email address
After completion of registration, generate notification available on GST portal
Regional newspaper publishing and circulating at the taxpayer’s locality. As per taxpayers last known residential address
Affixing the notice in some known place at taxpayers last known business or residential address GST officials doesn’t find it reasonable on notice copy. This may be affix on office notice board of the authority
